---
title: "HSN Code for Arc-lamps | HSN 85394100 GST Rate"
description: "Find HSN and GST Rates for 85394100 related to Arc-lamps with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85394100/"
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# HSN Code 85394100: Arc-lamps

- [Section 16: Guide to HSN Section 16](https://busy.in/hsn/section-16/)
- [Chapter 85: Electrical Machinery Equipment](https://busy.in/hsn/chapter-85/)
- [Sub-chapter 8539: Electric lamps & units](https://busy.in/hsn/sub-chapter-8539/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Ultra-violet or infra-red lamps; arc-lamps : Arc-lamps | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85394100 ?

It includes 20″/21″ Color TV Picture Tubes (Non-Flat/Full Square)

### How much GST applies to Arc-lamps?

Under HSN 85394100, Arc-lamps attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Arc-lamps?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### How should mixed supplies be billed when Arc-lamps is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Arc-lamps; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Arc-lamps?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Can we claim ITC on inputs used to trade Arc-lamps?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Arc-lamps?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

## India's trade performance: HSN Code 85394100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹1 Cr (+102.90% YoY) — 0.0000% of India's total exports
- Imports: ₹34 Cr (−15.09% YoY) — 0.0006% of India's total imports
- Trade balance: −₹33 Cr (Deficit); surplus rank #9915 of 12657 HSN codes
- Share of Sub-Chapter 8539: 0.19% of its exports; import side 2.16%
- Rank within Sub-Chapter 8539: #18 of 25 by export value; import-side #10

### Key metrics

- Export CAGR: -26.06% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7935 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +307.69% in FY 2022-23
- Contribution to Sub-Ch. 8539: 0.19% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85394100

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8539 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8539 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 8.57 | 0.0004% | — | 1.88% | 52.83 | 0.0015% | — | 3.66% | −44.26 | #5181 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −98.02% | 0.05% | 50.12 | 0.0015% | −5.13% | 4.17% | −49.95 | #8918 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | +11.76% | 0.06% | 16.73 | 0.0006% | −66.62% | 1.55% | −16.54 | #8900 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −31.58% | 0.03% | 32.78 | 0.0007% | +95.94% | 2.70% | −32.65 | #9420 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +307.69% | 0.14% | 49.68 | 0.0009% | +51.56% | 3.47% | −49.15 | #8633 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +30.19% | 0.16% | 40.16 | 0.0007% | −19.16% | 2.57% | −39.47 | #8553 |
| FY 2024-25 | 1.40 | 0.0000% | +102.90% | 0.19% | 34.10 | 0.0006% | −15.09% | 2.16% | −32.70 | #7935 |

- CAGR (7-year): exports -26.06%/yr, imports -7.04%/yr (consistently Deficit)

## Key trade insights: HSN Code 85394100 export-import analysis

### Export decline: -26.06% CAGR over 7 years

India's exports under HSN Code 85394100 have declined at a compound annual rate of -26.06% over 7 fiscal years, falling from ₹8.57 Crore in FY 2018-19 to ₹1.40 Crore in FY 2024-25.

### HSN Code 85394100 ranked #7935 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85394100 ranks #7935 out of 12657 HSN codes by total export value. Within Sub-Chapter 8539, it ranks #18 of 25. By trade surplus, it ranks #9915 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 85394100 exports

The strongest single-year export movement for HSN Code 85394100 was recorded in FY 2022-23, when exports surged by 307.69% over the prior year.

### India records a trade deficit of ₹32.70 Crore in HSN Code 85394100 goods

In FY 2024-25, India's imports of ₹34.10 Cr exceeded exports of ₹1.40 Cr, resulting in a trade deficit of ₹32.70 Crore — ranking #9915 of 12657 by surplus magnitude.

### Import growth of -7.04% CAGR signals stable import dependency for Arc-lamps

India's imports under HSN Code 85394100 have grown at -7.04% CAGR, reaching ₹34.10 Crore in FY 2024-25.

### HSN Code 85394100 contributes 0.19% of Sub-Chapter 8539 exports — ranked #18

Among the 25 HSN codes under Sub-Chapter 8539, HSN Code 85394100 ranks #18 by export value — accounting for 0.19% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.16% share (rank #10).

## Related HSN Codes in Sub-Chapter 8539

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 85399090: Other Electric Lamps & Lighting Equipment](https://busy.in/hsn/hsn-85399090/) | ₹304 Cr |
| #2 | [HSN Code 85393190: Other fluorescent lamps](https://busy.in/hsn/hsn-85393190/) | ₹137 Cr |
| #3 | [HSN Code 85392120: Auto Halogen Lamp (Other)](https://busy.in/hsn/hsn-85392120/) | ₹83 Cr |
| #4 | [HSN Code 85392940: Electrical Filament Lamps](https://busy.in/hsn/hsn-85392940/) | ₹50 Cr |
| #5 | [HSN Code 85395200: LED Light Sources and LED Lamps](https://busy.in/hsn/hsn-85395200/) | ₹46 Cr |
| #6 | [HSN Code 85395100: LED Light Sources and Modules](https://busy.in/hsn/hsn-85395100/) | ₹19 Cr |
| #7 | [HSN Code 85394900: UV/Infra-red lamps](https://busy.in/hsn/hsn-85394900/) | ₹14 Cr |
| #8 | [HSN Code 85392190: Other Tungsten Halogen Lamps (NES)](https://busy.in/hsn/hsn-85392190/) | ₹14 Cr |
| #9 | [HSN Code 85392910: Low-Cost Bulb (<= ₹20)](https://busy.in/hsn/hsn-85392910/) | ₹13 Cr |
| #10 | [HSN Code 85392990: Other Filament Lamps Excluding UV & Infra-Red Lamps](https://busy.in/hsn/hsn-85392990/) | ₹9 Cr |
| #18 | HSN Code 85394100: Arc-lamps (this hsn code) | ₹1 Cr |